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Mandatory Contributions – Enhanced Reporting
… 15; PFRS Tier 5 members covered under RSSL Article 22; ERS Tier 6 members covered under RSSL Article 15, as modified … There are some exceptions to mandatory contributions. ERS members in Tiers 3 and 4 have reached their cessation …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsNew York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… more — in federal relief, which the New York delegation is working towards, this could result in even better news for … back on solid ground.” Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… examined whether the MTA (1) has standards and procedures for the maintenance of its bus fleet, (2) performs bus … procedures, and (3) has a comprehensive maintenance plan for its bus fleet. We found that a number of improvements …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followAccounts Payable Advisory No. 22
… of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All Business Units that purchase goods … or Master Contract must reference the contract on the voucher by either (1) referencing a purchase order associated … contract or (2) referencing the Master Contract ID on the voucher. Properly referencing the contract on a purchase …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberAccounts Payable Advisory No. 23
… XII, Section 5.K - Federally Reportable Payments Guidance: Online Business Unit OSC has identified multiple vendors whose payments from online Business Units should not have been coded as reportable to the IRS. As a reminder, when online Business Units process any voucher for payments that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingAccounts Payable Advisory No. 50
… Payment Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the invoice … by a vendor to an agency for making a payment before it is due. Every agency should have a process in place to ensure … discount rate offered by a vendor whenever a discount is available. In the SFS, discount terms can be established …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… District (District) claimed all Medicaid reimbursements to which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled. District officials: Did not claim … totaling about $25,000. Believed it was not cost-effective to file Medicaid claims but could not support their …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 percent) were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTown of Waterloo – Financial Management (2022M-7)
… did not maintain accurate accounting records and reports. In addition, the Board did not: Implement adequate corrective …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… did not: Disable 31 unneeded network user accounts (of the 225 enabled nonstudent accounts) including, but not … employed by the District. As a result, the District’s risk of unauthorized network access is increased. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andTown of Groton – Long-Term Planning (2022M-113)
… established long-term capital and financial plans to address the Town’s Highway Department equipment needs. Key … did not establish long-term capital and financial plans to address the Town’s Highway Department equipment needs . … is in need of repair on a regular basis, services to taxpayers may not be provided timely and adequately. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… controls over network user accounts and did not develop a written IT contingency plan. As a result, the District had … operations if an unexpected IT incident occurred. In addition to finding sensitive IT control weaknesses that … to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network user accounts were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andVillage of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… financial reports were not completed or filed with the State Comptroller’s Office (OSC) for any of the last four …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Village of Red Hook – Information Technology (2020M-89)
… users with IT security awareness training, or develop a disaster recovery plan. Officials were unaware that … the IT consultant’s responsibilities and did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Town of Milo – Financial Condition (2020M-172)
… effectively manage the Town’s financial condition. More real property taxes and user fees were levied than needed to … one-time expenditures, needed reserves and/ or reducing real property taxes. Establish budgeting, fund balance and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Smyrna – Claims Audit Process (2022M-161)
… and the Town’s procurement policy quote requirements. Pass a resolution to authorize the payment in advance of the …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Phoenix Central School District – IT Asset Management (S9-22-20)
… properly accounted for. Specifically: Three IT assets, a printer costing $1,155, a smart television and an interactive …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Brighton Central School District – IT Asset Management (S9-22-6)
… complete report – pdf] Audit Objective Determine whether Brighton Central School District (District) officials … brighton school audit statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Burnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
… Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental … Central School District District used District resources to provide the mental health component of the New York Safe …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/burnt-hills-ballston-lake-central-school-district-mental-health-training